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词条 executor
释义
executor
law
in law, person designated by a testator—i.e., a person making a will—to direct the distribution of his estate after his death. The system is found only in countries using Anglo-American law; in civil-law countries the estate goes directly to the heir or heirs. The executor is usually a surviving spouse or other relative and achieves his position in most states even before the will is entered into probate, the judicial proceedings for determining the validity of the will. In all instances he is required to post a bond with the court as assurance that he will not abscond with the assets. He is required to dispose of the property in accordance with the provisions of the will. He must collect all debts due to the estate, as well as pay all those that are owed by the testator. He must then distribute the assets to heirs and legatees. If there is no will and no real estate and the heirs are able to agree upon the distribution of the estate, then an executor is not needed.
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更新时间:2025/2/19 17:20:55